https://www.taxtmi.com/caselaws?id=95780 Customs Notification No. 176/83-Cus. required the importer to hold an industrial licence for slitting and confectioning of photo-sensitised materials from jumbo rolls, but it did not confine the requirement to any single licence category. A carry on business licence granted under the Industries (Development and Regulation) Act, 1951 was treated as a form of industrial licence capable of satisfying that condition. Because the refund authority had not examined whether that licence met the notification requirement, the matter had to be reconsidered afresh by the original authority, including any relevant plea of unjust enrichment. en-us Wed, 29 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95780 Customs Notification No. 176/83-Cus. required the importer to hold an industrial licence for slitting and confectioning of photo-sensitised materials from jumbo rolls, but it did not confine the requirement to any single licence category. A carry on business licence granted under the Industries (Development and Regulation) Act, 1951 was treated as a form of industrial licence capable of satisfying that condition. Because the refund authority had not examined whether that licence met the notification requirement, the matter had to be reconsidered afresh by the original authority, including any relevant plea of unjust enrichment. Case-Laws Customs Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95780